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2005 (10) TMI 370 - AT - Central ExciseExtract: .......is factory for over a month unaccounted. (d) emsp No merits are found in Revenue rsquo s appeal to upset the Commissioner of Central Excise (Appeals) order based on correct appreciation of material evidences absence in this case and the application of the case law. 3.1 emsp Consequent to the findings, this appeal is rejected. (Pronounced in Court.)
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